9911796707
TMI Blog2024 (11) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... lso stands dismissed in the light of this order and the decision shall apply mutatis mutandis to the facts and circumstances of the present case. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Smt. Justice Anuradha Shukla For the Appellant : Shri Siddharth Sharma - Advocate For the Respondent : Shri Abhijeet Awasthi - Deputy Advocate General ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI Instant appeal is filed by the appellant-Revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') being aggrieved by the order dated 23/11/2023 passed by the Income Tax Appellate Tribunal (ITAT), Jabalpur in ITA No.49/JAB/2018 for the Assessment Year 2014-15. 2. The following s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a case to fall u/s 153C, the jurisdictional requirement is the satisfaction of the AO that the books of accounts and documents or assests seized or requisitioned have a bearing on the determination of the total income of the assessee and, in the instant case, there was no basis for the AO to proceed u/s 153C, since no incriminating material in relation to the assessee was found during the search conducted as per seized material handed over to the AO? (c) the mere handing over of the seized material to the AO was not sufficient to take up assessment u/s 153C since there is nothing incriminating about the material seized in the present case? (d) the AO cannot be compelled to be satisfied, since doing so would amount to questioning the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rees 300 ITR 205 (SC)? AND/OR Any other question of law that may arise during the course of hearing based on the relevant law in view of the factual backdrop in the instant matter? 3. Similar issue came up for consideration before this Court in ITA No.113/2024 [Pr. Commissioner of Income Tax (Central) Vs. Shri Kalyanika Infra Mega Ventures Pvt. Ltd.]. Vide order dated 28/8/2024 this Court had dismissed the appeal. In view of aforesaid, this appeal also stands dismissed in the light of order dated 28/8/2024 passed in ITA No.113/2024. Order dated 28/8/2024 shall apply mutatis mutandis to the facts and circumstances of the present case. 4. A complete copy of order dated 28/8/2024 passed in ITA No.113/2024 be placed in the record the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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